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Public Sector Accounting (Paperback, 6th edition)
Loot Price: R2,216
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Public Sector Accounting (Paperback, 6th edition)
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Public Sector Accounting uses an integrated approach to the study
of public sector accounting by linking accounting theory and
practice for each of the main areas of financial accounting,
management accounting and auditing. Examples from a range of Public
Sector experiences are woven into the text to illustrate the issues
involved. The introduction of the book reflects managerial
developments in the public sector, by giving a brief history of
these in the UK and internationally then commenting on the adoption
of quality assurance in the public sector. The management
accounting section discusses developments in the use of internal
markets and compulsory competition and the more recent emphasis on
public-private partnership and performance indicators and also
explains the techniques of programme and zero-based budgeting and
investment appraisal. The financial accounting section updates and
internationalises the discussion of financial accounting theory and
regulation. The final section of the book is on auditing has been
updated with UK and international developments.
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